Financial Management Techniques in Family Businesses
调查了家族企业使用资本预算、风险调整和营运资本管理技术的程度，发现规模更大、更成熟且拥有外部董事会或非家族成员参与财务决策的企业更倾向于采用复杂技术。
This paper explores financial management techniques of family businesses. We surveyed family businesses to understand the extent to which they use capital budgeting techniques, risk adjustment techniques, and working capital management techniques. We found that more established, larger family businesses that have either an outside board of directors or a nonfamily member in the financial decision-making role are more likely than their smaller counterparts to employ sophisticated financial management techniques.